<SEC-DOCUMENT>0001292814-21-004737.txt : 20211208
<SEC-HEADER>0001292814-21-004737.hdr.sgml : 20211208
<ACCEPTANCE-DATETIME>20211208152936
ACCESSION NUMBER:		0001292814-21-004737
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20211208
DATE AS OF CHANGE:		20211208

FILER:

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

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		211478575

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

	MAIL ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>sbs20211207_6k.htm
<DESCRIPTION>6-K
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<DIV><FONT size=1></FONT>&nbsp;</DIV>

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

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

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

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

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

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

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

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

<DIV align=center>

<DIV STYLE="text-align: center"><FONT color=#000000 size=2 face="Times New Roman"><B>For&nbsp;December, 2021</B></FONT></DIV><FONT color=#000000 size=2 face="Times New Roman"><B>(Commission File No. 1-31317) </B></FONT></DIV>

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

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

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

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

<DIV align=center></DIV>

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

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

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

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<BR>

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

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

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<BR>

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

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

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

<P></P>

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

<P></P>

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


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    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><IMG SRC="sbs202112076k_001.jpg" ALT="" STYLE="height: 68px; width: 51px"></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument </B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>TRANSACTIONS WITH RELATED PARTIES</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>PI0032 &ndash; V.3</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Issuing Area:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Effect of the first version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Expiry date of this version as of:</FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">PK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI &ndash; DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">June 29, 2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">November 16, 2021</FONT></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Related Areas (Scope):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>1.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Introduction</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0 1.85pt 0 0; text-align: justify; text-indent: -0.1pt">The purpose of this Institutional
Policy is to provide guidance for handling <I>transactions with related parties</I>, in order to preserve the interests of <I>Sabesp</I>
and to guarantee full independence and the absolute transparency of the process.</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>2.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Objectives</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">2.1</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">To set criteria to be observed in <I>transactions
with related parties</I>.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">2.2</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">To set the procedures to be followed in situations
involving a potential <I>conflict of interest</I> in <I>transactions with related parties</I>.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>3.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Guidelines</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.1</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Identification of <I>related-parties</I></FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.1.1</TD><TD STYLE="text-align: justify"><I>Related-parties</I> of <I>Sabesp</I> are:</TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0 0 3pt; text-align: justify; text-indent: -0.1pt">(a) Individuals and their <I>close family
members</I>, if:</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">they have <I>significant influence</I> over the <I>Company</I>;</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">they are members of the <I>key management personnel </I>of the <I>Company&#8217;s </I>parent; or</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">they are member of Company&#8217;s <I>Board of Directors, Audit Committee, Fiscal Council or Officers</I>.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0 0 3pt; text-align: justify; text-indent: -0.1pt">(b) Legal entities, if they are:</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">members of the same <I>business group</I> as <I>Sabesp</I>;</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">subject to the significant influence of the same economic group to which Sabesp belongs;</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">controlling shareholder, <I>subsidiaries, joint ventures</I> or <I>affiliates</I> of <I>Sabesp</I>; and</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD STYLE="text-align: justify">post-employment benefit plans whose beneficiaries are the employees of the <I>Company</I>; and</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(v)</TD><TD STYLE="text-align: justify">companies <I>controlled by</I> or <I>joint ventures</I> of the individuals listed in 3.1.1 (a).</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.2</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Criteria for executing <I>transactions with related
parties</I></FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.2.1</TD><TD STYLE="text-align: justify">To execute <I>transactions with related parties</I> the following must be observed, as a minimum:</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">the impact of its execution, including reputation risks;</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">performance on <I>market conditions</I>; and</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">justification for executing transactions other than on <I>market conditions</I> and the need for compensatory
payment.</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.2.2</TD><TD STYLE="text-align: justify">Transactions with related parties must be analyzed and documented by the unit responsible for the transaction,
detailing the terms of each transaction and the purpose of the business.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: -0.1pt"><I>&nbsp;</I></P>


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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Type:</FONT></TD>
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    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>TRANSACTIONS WITH RELATED PARTIES</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>PI0032 &ndash; V.3</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Issuing Area:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Effect of the first version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Expiry date of this version as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">PK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI &ndash; DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">June 29, 2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">November 16, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Related Areas (Scope):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 11pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: -0.1pt"><I>&nbsp;</I></P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.3</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Prior analysis of <I>transactions with related parties
</I></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.3.1</TD><TD STYLE="text-align: justify">They must be analyzed in advance by the Audit Committee if the amount involved exceeds R$10,000,000.00
(ten million <I>Reais</I>), or if amendments to the contract that, added to the initial contract and previous amendments, increase the
contract value with a <I>related-party</I> to more than R$10,000,000.00 (ten million <I>Reais</I>).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.3.2</TD><TD STYLE="text-align: justify">If necessary, the Audit Committee may request a market alternative to the <I>transaction with related
party</I> concerned, adjusted for the risk factors involved whenever possible.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.3.3</TD><TD STYLE="text-align: justify">After its analysis, the Audit Committee must report to the Board of Directors its conclusions as to whether
a <I>transaction with a related party</I> is in line with this Policy and the applicable rules.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.4</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Approval level for <I>transactions with related parties</I>.
</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: -0.1pt">The approval levels for <I>transactions with
related parties</I> are the same as those for contracts with unrelated third parties (which vary depending on the amount, type of business,
nature and so on), except for amounts equal to or greater than R$ 10,000,000.00, which must be submitted to the approval by the Board
of Directors, after the Audit Committee expresses its opinion.</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.5</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt"><I>Transactions with related parties</I> with specific
rules</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.5.1</TD><TD STYLE="text-align: justify">The following <I>transactions with related parties</I> are not covered by this Policy and must observe
specific rules, including rules for approval and disclosure:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">dividends and interest on equity; and</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">compensation and benefits of any nature to the members of <I>management</I>.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial,sans-serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.6</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Prohibited transactions</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: -0.1pt">Loans may not be granted to the controlling
shareholder or to the individuals listed in item 3.1.1 (a).</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.7</FONT></TD><TD STYLE="padding-right: 19.85pt"><FONT STYLE="font-size: 11pt">Related party collection action:<BR>
In transactions with related parties, if there are overdue amounts to be received by Sabesp and negotiation is unsuccessful, a collection
action must be filed within the statute of limitation period.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.8</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Situations involving a potential <I>conflict of interest</I></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.8.1</TD><TD STYLE="text-align: justify">In situations that could involve a <I>conflict of interest</I> between an individual and the <I>Company</I>,
<I>members of the statutory bodies </I>must:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">formally and timely declare their impediment, as soon as they become aware of the fact;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">abstain from discussing or voting on the matter;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">have their interest noted in the minutes of the meeting in question; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD STYLE="text-align: justify">absent themselves from discussions and resolutions.</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.8.1.1</TD><TD STYLE="text-align: justify">At the request of the chairman or coordinator of the statutory body, the <I>member of the statutory body</I>
who has declared an interest may take part in the discussions, in order to provide additional information on the <I>transaction with a related party</I>, but must,
in any case, be absent from the meeting when the matter is submitted to a vote.</TD></TR></TABLE>


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    <TD ROWSPAN="5" STYLE="border: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><IMG SRC="sbs202112076k_001.jpg" ALT="" STYLE="height: 68px; width: 51px"></TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 11pt"><B>Organizational Instrument </B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Type:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Phase:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>Institutional Policy</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>In effect</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Title:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Number and Version:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>TRANSACTIONS WITH RELATED PARTIES</B></FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt"><B>PI0032 &ndash; V.3</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Issuing Area:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Approved by:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Effect of the first version as of:</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Expiry date of this version as of:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">PK</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">DANTE RAGAZZI PAULI &ndash; DRPAULI</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">June 29, 2018</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; text-align: center; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">November 16, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Related Areas (Scope):</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 4pt; color: gray">Processes:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">SABESP</FONT></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font-family: Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 7pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 3pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.8.1.2</TD><TD STYLE="text-align: justify">If the <I>member of the statutory body</I> whose interests conflict with those of the <I>Company</I> or
who has a private interest in the matter under discussion fails to declare an interest, any other <I>member of the statutory body</I>
who is aware of that interest may declare it, and the minutes of the meeting must reflect that the member in question was not present
during the discussion and vote on the matter.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.8.1.3</TD><TD STYLE="text-align: justify">Failure to declare a conflict of interest with the <I>Company</I> or a private interest in the matter
under discussion voluntarily and in a timely manner, and not having the interest registered in minutes, are considered a violation of
this Policy, and the <I>Company</I> must take the appropriate measures.</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.9</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Verification of compliance</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0 1.85pt 0 0; text-align: justify; text-indent: -0.1pt">The internal auditing department
must include verification of compliance with this Policy in its scheduled engagements.</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.10</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Disclosure</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0 1.85pt 0 0; text-align: justify; text-indent: -0.1pt">Transactions with related parties
must be disclosed only by the accounting department and the investor relations department, as appropriate, subject to the corresponding
rules.</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.11</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Declaration of Existence of Related Parties - Suppliers</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 1.85pt 12pt 0; text-align: justify; text-indent: -0.1pt">Prior to the execution of
the contracts, the suppliers must declare if there are any related parties under the terms of Appendix 3. In case of identifying themselves
as a related party of Sabesp, the transaction shall follow the criteria established in item 3.2 of this policy.</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.12</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Declaration of Companies</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0 1.85pt 0 0; text-align: justify; text-indent: -0.1pt">The individuals listed in item
3.1.1 (a) must declare companies controlled as per Appendix 3.</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.13</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">Policy Review</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0 1.85pt 0 0; text-align: justify; text-indent: -0.1pt">The Audit Committee must assess,
monitor and recommend improvements to this Policy when it carries out its annual review.</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt">3.14</FONT></TD><TD STYLE="text-align: justify; padding-right: 1.85pt"><FONT STYLE="font-size: 11pt">The Compliance department is responsible for defining
the corporate procedures and initiatives required by this Policy.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 11pt"><B>4.</B></FONT></TD><TD><FONT STYLE="font-size: 11pt"><B>Supplementary items</B></FONT></TD></TR></TABLE>

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    <TD STYLE="width: 33%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; font: 12pt Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 3pt; color: gray">Related Documents</FONT></TD>
    <TD STYLE="width: 33%; border-top: #999999 1pt solid; border-right: #999999 1pt solid; font: 12pt Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 3pt; color: gray">Registration Details</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid; font: 12pt Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 5pt">-</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 12pt Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 5pt">-</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 12pt Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-size: 5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #D9D9D9">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; font: 12pt Arial,sans-serif; position: relative; top: 0.5pt"><FONT STYLE="font-family: Verdana,sans-serif; font-size: 3pt; color: gray">Files Attached (Supplementary to the Organizational Instrument)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 5pt Arial,sans-serif; margin: 2pt 0; text-indent: -0.05pt">PI0032-v.3 &#8211; Appendix 1 &#8211; Definitions.pdf</P>
    <P STYLE="font: 5pt Arial,sans-serif; margin: 2pt 0; text-indent: -0.05pt">PI0032-v.3 &#8211; Appendix 2 &#8211; Declaration of Companies
    Controlled &#8211; Individual &#8211; item 3.1.1 (a).docx</P>
    <P STYLE="font: 5pt Arial,sans-serif; margin: 2pt 0; text-indent: -0.05pt">PI0032-V.3 &#8211; Appendix 3 &#8211; Declaration of Existence
    of Related Parties &#8211; Suppliers.docx</P></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Garamond,serif; margin: 0; text-indent: -0.1pt">&nbsp;</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt 0.5pt; text-align: justify"></P>

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    <TD ROWSPAN="4" STYLE="width: 10%; border: black 1pt solid; text-align: center; font-family: Verdana,sans-serif">&nbsp;<IMG SRC="sbs202112076k_001.jpg" ALT=""></TD>
    <TD STYLE="width: 78%; border-top: black 1pt solid; border-right: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Name of the Appendix:</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Appendix Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>Concepts</SUP></B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>01</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Attached to the Instrument:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>PI0032v.3 &ndash; Transactions with Related Parties</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: black 1pt solid; text-align: justify; font-family: Verdana,sans-serif">Description</TD></TR>
  </TABLE>

<P STYLE="font: 11pt Arial,sans-serif; margin: 0; text-align: left">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; border-right: black 1pt solid; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Management</I></B></FONT></TD>
    <TD STYLE="width: 79%; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 30.3pt; text-indent: -21.25pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Executive Officers and members of the Board of Directors of the Company.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Company or Sabesp</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 9.15pt; text-indent: -0.05pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &#8211; Sabesp.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Affiliate</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">A company over which Sabesp
    has significant influence, as defined in paragraphs 1, 4 and 5 of Art. 243 of Federal Law 6,404/1976.</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">According to the definition
    of a related party in CPC 05(R1), an affiliate includes its subsidiaries and a joint venture includes its subsidiaries. Therefore, for
    instance, the subsidiary of an affiliate and an investor who exercises significant influence over the affiliate are related parties.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Market conditions</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">Pursuant to Article 30 paragraph
    4 of the Program Highlights in Governance of Government Controlled Companies created by B3 (Brasil, Bolsa, Balc&atilde;o S.A.), transactions
    with related parties that are to be classified in market conditions must meet the following requirements:</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">I &#8211; competitiveness:
    prices and terms of the services must be in line with those practiced in the market;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">II -&#9;compliance: the government
    controlled company must comply with contractual terms and responsibilities;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">III - &#9;transparency: there
    must be adequate reporting of the terms agreed, and they must be reflected in the government controlled company's financial statements;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">IV &#8211;&#9;equity: there
    must be mechanisms preventing discrimination or privilege, and practices to ensure that privileged information and business opportunities
    are not used for personal benefit or to the benefit of third parties; and</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 0; text-align: left; background-color: white">V &#8211; commutativity: proportional benefits
    for each contractor</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Conflict of Interest</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 9.15pt; text-indent: -0.05pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Situations of conflict of interest arise when a member of the management, shareholder or other governance agent is not independent to the matter under discussion and can influence or make decisions motivated by self-interest, or for reasons other than those of the company, even if they converge to the company&#8217;s interest. Source: item 5.2 of the Brazilian Governance Code &#8211; Publicly-held Companies.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Subsidiary</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 9.15pt; text-indent: -0.05pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">A company controlled directly or indirectly by Sabesp, as defined in paragraph 2 of Art. 243 of Federal Law 6,404/1976.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Control</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">The investor controls the investee
    when the former is subject to, or has rights to, variable returns arising from its involvement with the investee and has the ability to
    influence these returns through its power over the same investee.</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">For more information, see CPC
    36 (R3).</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Joint control</I></B></FONT></TD>
    <TD>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">This is the contractually agreed
    sharing of control of a business, which exists only when decisions on important activities require the unanimous consent of the parties
    sharing control.</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">For more information, see CPC
    18 (R2) and CPC 19 (R2).</P></TD></TR>
  </TABLE>

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<P STYLE="font: 9pt Verdana,sans-serif; margin: 3pt 0; text-align: justify">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; border-right: black 1pt solid; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>CPC 05 (R1)</I></B></FONT></TD>
    <TD STYLE="width: 79%; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 9.15pt; text-indent: -0.05pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Technical Pronouncement CPC 05 (R1) &#8211; Related Parties Disclosures, issued by the Accounting Pronouncements Committee on September 3, 2010.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>CPC 18 (R2)</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 9.15pt; text-indent: -0.05pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Technical Pronouncement CPC 18 (R2) &#8211; Investments in Affiliates, Subsidiary or Joint Venture, approved by the Accounting Pronouncements Committee on December 7, 2012. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>CPC 19 (R2)</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 9.15pt; text-indent: -0.05pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Technical Pronouncement CPC 19 (R2) &#8211; Interests in Joint Ventures, approved by the Accounting Pronouncements Committee on November 9, 2012.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>CPC 36 (R3)</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 9.15pt; text-indent: -0.05pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Technical Pronouncement CPC 36 (R3) &#8211; Consolidated </FONT>Financial <FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Statements, approved by the Accounting Pronouncements Committee on December 7, 2012.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Business Group</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">According to CPC 36 (R3):</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">&#8220;Business group&#8221;
    is the parent company and all its subsidiaries.</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">&#8220;Parent company&#8221;
    is an entity that controls one or more subsidiaries.</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">&#8220;Subsidiary&#8221; is
    an entity controlled by another entity.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Significant influence</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">According to CPC 18 (R2), significant
    influence is the power to participate in decisions on financial and operational policies of a subsidiary, but without having individual
    or joint control of these policies.</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">Pursuant to paragraphs 4 and
    5 of Article 243 of Federal Law 6,404/1976:</P>
    <P STYLE="font: 9pt Verdana,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="font-family: Noto Sans Symbols; font-size: 11pt">&#9679;</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT> <FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">&#8220;Significant influence&#8221; is considered to exist when the
    investing company has or exercises the power to participate in a subsidiary&#8217;s financial or operational policies, without having
    control.</FONT></P>
    <P STYLE="font: 9pt Verdana,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="font-family: Noto Sans Symbols; font-size: 11pt">&#9679;</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Significant influence is assumed when the investing company holds
    20% (twenty percent) or more of the voting capital of a subsidiary, without controlling it.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Members of the Statutory Bodies</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; padding-left: 9.15pt; text-indent: -0.05pt; text-align: justify"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt">Members of the Board of Directors, Officers, Members of the Fiscal Council (members and alternates), members of the Audit Committee, the Eligibility and Advisory Committee and any other bodies with technical or consultative functions, existing or to be created by statutory ordinance of Sabesp.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; font: 9pt Verdana,sans-serif; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Close family members of an individual</I></B></FONT></TD>
    <TD>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">Close family members of an individual
    are family members who can be expected to wield influence over, or be influenced by, the individual in business matters, and include:</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">a) the individual&#8217;s children,
    spouse or cohabitant;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">b) the children of the individual&#8217;s
    spouse or cohabitant;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">c) the dependents of the person
    or of the person&#8217;s spouse or partner; and</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">d) any other family members
    who can be expected to exert influence or be influenced by such person in their business with Sabesp.</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">&nbsp;</P></TD></TR>
  </TABLE>

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<P STYLE="font: 9pt Verdana,sans-serif; margin: 3pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; border-bottom: black 1pt dotted; font: 9pt Verdana,sans-serif; border-right: black 1pt solid; text-align: left"><FONT STYLE="font-family: Arial,sans-serif; font-size: 11pt"><B><I>Related party</I></B></FONT></TD>
    <TD STYLE="width: 79%; border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">According to CPC 05 (R1), a
    related party is a person or entity which is related to the company preparing its financial statements (referred to in the Technical Pronouncements
    as the &#8220;reporting entity&#8221;).</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;An
    individual, or a close relative of the individual, is related to the reporting entity if:</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;they
    have full or shared control over the reporting entity;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(ii) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;they
    have significant influence over the reporting entity; or</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(iii) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;they
    are part of the key management personnel of the reporting entity or of its parent company.</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;An
    entity is related to the reporting entity if any of the following is true:</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(i) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    entity and the reporting entity are members of the same business group (this means that the parent company and each subsidiary are inter-related,
    and the entities under common control are related to each other);</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    entity is an affiliate or joint venture of the other entity (or an affiliate or joint venture of a member of a business group of which
    the other entity is a member);</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;both
    the entities are joint ventures of a third entity;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;one
    entity is a joint venture of a third entity and the other entity is an affiliate of the same third entity;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(v) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    entity is a post-employment benefit plan of which the beneficiaries are the employees of both entities &#8211; the one which discloses
    information and the one related to it. If the reporting entity is itself a post-employment benefit plan, the employees who contribute
    to the plan will also be considered to be related to that reporting entity;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(vi)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    entity is fully or jointly controlled by a person described in (a);</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(vii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a
    person described in (a)(i) has significant influence over the entity, or is one of the key management personnel of the entity (or of the
    entity&#8217;s parent company);</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 51.65pt; text-align: justify; text-indent: -21.25pt">(viii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    entity, or any member of the group to which it belongs, provides key management personnel services to the reporting entity or to the parent
    company of the latter.(included under Revision CPC 06).</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 3pt 0; text-align: left"><B><I>Key management personnel</I></B></P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 3pt 0; text-align: left"><B><I>&nbsp;</I></B></P></TD>
    <TD>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">According to CPC 05 (R1), key
    management personnel are people with direct or indirect authority and responsibility for planning, management and control of the entity&#8217;s
    activities, including any of its management members (executive or otherwise).</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">For the purposes of this Policy,
    key management personnel of Sabesp are the members of the Company&#8217;s management.</P></TD></TR>
  </TABLE>

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<P STYLE="font: 9pt Verdana,sans-serif; margin: 3pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; border-right: black 1pt solid">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 3pt 0; text-align: left"><B><I>Transaction with related parties</I></B></P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 3pt 0; text-align: left"><B><I>&nbsp;</I></B></P></TD>
    <TD STYLE="width: 79%">
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 9.15pt; text-align: justify; text-indent: -0.05pt">According to CPC 05 (R1), a
    transaction with a related party is the transfer of funds, services or obligations between the reporting entity and a related party, irrespective
    of whether consideration is paid. For example:</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;purchases
    and sales of goods (finished or unfinished);</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(b) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;purchases
    and sales of properties and other assets;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(c) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    supply or receipt of services;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(d) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;leases;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(e) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;transfers
    of research and development;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(f) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;transfers
    under licensing agreements;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(g) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;transfers
    of a financial nature (including loans and capital contributions in cash or the equivalent);</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(h) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    provision of guarantees, accommodation of negotiable instrumentor sureties;</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(i) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    assumption of commitments to do something if a particular event occurs, or does not occur, in the future, including contracts to be executed
    (recognized or otherwise); and</P>
    <P STYLE="font: 11pt Arial,sans-serif; margin: 6pt 0 0 30.3pt; text-align: justify; text-indent: -21.25pt">(j) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
    settlement of liabilities on behalf of the entity or by the entity on behalf of a related party.</P></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Verdana,sans-serif; margin: 3pt 0; text-align: justify"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 9pt">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 10%; border: black 1pt solid; text-align: center; font-family: Verdana,sans-serif"><IMG SRC="sbs202112076k_001.jpg" ALT="">&nbsp;</TD>
    <TD STYLE="width: 78%; border-top: black 1pt solid; border-right: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Name of Appendix:</FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Appendix Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>Declaration of Controlled Companies &ndash; Individual &ndash; item 3.1.1 (a)</SUP></B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>02</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Related to Instrument:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>PI0032v03 &ndash; Transactions with Related Parties</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: black 1pt solid; text-align: justify; font-family: Verdana,sans-serif">Description</TD></TR>
  </TABLE>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 3pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 3pt; text-align: center"><B>Declaration of Controlled Companies &#8211; Individual</B></P>

<P STYLE="font: 9pt Verdana,sans-serif; margin: 0 0 3pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">I, <I>[name], </I>Tax ID CPF No. <I>[...]</I>,
<I>[function or position]</I>, as required by the Institutional Policy for Transactions with Related Parties&#8211; PI0032 &#8211; of
Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &#8211; Sabesp, declare that:</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">The following are my close family members (*):</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 9pt">
  <TR>
    <TD STYLE="vertical-align: top; width: 25%; border: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify"><FONT STYLE="font-size: 10pt"><B>CPF</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 49%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Name</B></FONT></TD>
    <TD STYLE="width: 26%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: left"><FONT STYLE="font-size: 10pt"><B>Degree of relationship</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 12pt Verdana,sans-serif; margin: 0 0 8pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">In addition:</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">( ) Neither I nor my close family members (*)
have full or joint control over any company.</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">OR</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">( ) I and/or my close family members (*) have
full or joint control over the following companies:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 9pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; border: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify"><FONT STYLE="font-size: 10pt"><B>CNPJ</B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Company Name</B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Address</B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Name of the partners</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font-family: Verdana,sans-serif; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 12pt Verdana,sans-serif; margin: 0 0 8pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">If there is any change in the above information,
I undertake to inform Sabesp, in writing, not later than ten (10) days after the date of the change.</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">I hereby authorize Sabesp to include the individuals
and legal entities mentioned herein in the Register of Related Parties held by the Company.</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 0 0 3pt 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">[city], [date]</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">___________________________</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">[name]</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">(*) <B>Close family members of an individual are:
</B>(a) the person's children, spouse or partner; (b) the person's spouse's or partner's children; (c) dependents of the person, his/her
spouse or partner; and (d) any other family members who can be expected to exert influence or be influenced by such person in their business
with Sabesp. Source: Appendix 01 - Concepts of the Institutional Policy for Transactions with Related Parties - PI0032 &#8211; V.3.</P>

<P STYLE="font: 8pt Verdana,sans-serif; margin: 12pt 0 3pt 7.1pt; text-align: justify">&nbsp;</P>



<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt; text-align: right; border-top: Black 0.5pt solid">Page1 of 1</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 10%; border: Black 1pt solid; text-align: center; font-family: Verdana,sans-serif">&nbsp;<IMG SRC="sbs202112076k_001.jpg" ALT=""></TD>
    <TD STYLE="width: 78%; border-top: Black 1pt solid; border-right: Black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Exhibit Name:</FONT></TD>
    <TD STYLE="width: 12%; border-top: Black 1pt solid; border-right: Black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Exhibit Number</FONT></TD></TR>
  <TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>Declaration of existence of Related Parties - Suppliers</SUP></B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>03</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 5pt">Linked to Instrument:</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: left; font-family: Verdana,sans-serif"><FONT STYLE="font-size: 12pt"><B><SUP>PI0032-v.3 &ndash; Related-Party Transactions</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; text-align: justify; font-family: Verdana,sans-serif">Description</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: center">DECLARATION OF EXISTENCE OF RELATED PARTIES -
SUPPLIERS</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">To</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO
DE S&Atilde;O PAULO - SABESP</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">Ref: BIDDING PROCEDURE ..../&#8230;.</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">Company [CORPORATE NAME]</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">Dear Sirs,</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">I, [NAME], INDIVIDUAL TAXPAYER&#8217;S ID (CPF)
[______], [FUNCTION OR POSITION], as the representative of [CORPORATE NAME], registered under corporate taxpayer&#8217;s ID (CNPJ) number
_________; in compliance with the <B>Institutional Related-Party Transaction Policy &#8211; PI0032 &#8211; </B>of Companhia de Saneamento
B&aacute;sico do Estado de S&atilde;o Paulo &#8211; Sabesp, especially in item 3.1; <B>HEREBY DECLARE, </B>under applicable penalties
that, either in our company or in another company in which we hold a partnership or that belongs to our business group, as administrator
(executive officer or board member) or partner, <B>WE ARE NOT A Related Party to Sabesp, </B>in any of the situations defined therein</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">Any change to the above information, during the
period of execution of the contract, will be resubmitted to Sabesp, in writing, within 10 (ten) days after the change.</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">I also declare that, in case of identifying as
a related part to Sabesp, the transaction must follow the criteria established in item 3.2 of this Policy.</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">___________, ___________ __, ______</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">___________________________________</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt 21.3pt; text-align: justify">([Name and Signature )</P>

<P STYLE="font: 10pt Verdana,sans-serif; margin: 12pt 0 3pt; text-align: justify">&nbsp;</P>



<P STYLE="font: 9pt Verdana,sans-serif; margin: 3pt 0; text-align: justify"></P>

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<P></P>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U></U></B></FONT>

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B><U>SIGNATURE&nbsp;</U></B></FONT><FONT size=1>&nbsp;</FONT></DIV>

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

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in the city S&#227;o Paulo, Brazil. <BR></FONT></DIV>

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;December 7, 2021</FONT></DIV>

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

<DIV align=center>

<TABLE style="WIDTH: 70%" cellSpacing=0 cellPadding=0>



<TR>

   <TD vAlign=top width="50%" colSpan=3>

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

<TR>

   <TD height=16></TD>

   <TD height=16></TD>

   <TD height=16></TD></TR>

<TR>

   <TD vAlign=top align=left><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></TD>

   <TD vAlign=bottom align=left>/s/&nbsp;&nbsp;<FONT style="FONT-FAMILY: times new roman" size=3>Osvaldo Garcia</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 vAlign=bottom width="53%" align=center>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Name: Osvaldo Garcia </FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Title: Chief Financial Officer and Investor Relations Officer </FONT></DIV></TD>

   <TD></TD></TR></TABLE></DIV>

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

<P>&nbsp;</P>

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

<DIV align=center><FONT color=#000000 size=3 face="Times New Roman"><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>

<P align=justify><FONT size=2 face="'Times New Roman, Times, Serif'">This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P>

<HR align=left color=#000000 SIZE=2 noShade>

</DIV>

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